No Sales Tax Evasion Assumption on Dealers merely on Unmaintained Books during Cancelled Registration: Orissa HC [Read Order]

No Sales Tax Evasion Assumption - Unmaintained Books during Cancelled Registration - Orissa HC - TAXSCAN

In a recent ruling, the Orissa High Court ruled that non-maintenance of books of account by the dealer whose registration has been cancelled under Section 9(3-f) of the Orissa Sales Tax Act 1947 cannot be taken as sales tax evasion. A panel of two judges comprising Justice Dr. B.R. Sarangi and Justice M.S. Raman has…

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